The assessed value of your property reflects an estimate of 50% of your property value. This estimate is based on sales of similar homes within the same or similar neighborhoods. Your assessed value changes to reflect the fluctuation in selling prices of similar homes. Additionally, property improvements may increase your assessed value.

Taxable value is the amount on which a property owner pays property taxes. Taxable value is the lesser of the assessed value or the prior year’s taxable value minus losses, increased by the lesser of 5% or the Consumer Price Index (CPI), plus additions. The Consumer Price Index for 2011 taxable value is 1.7%. A transfer of ownership will change the taxable value to the assessed value in the year following the transfer of ownership. Information about the calculation of the CPI can be found at the Michigan Department of Treasury website.

Losses are the removal of property, such as removal of a garage. An addition includes finishing a basement, building a deck, and other improvements.

Over the years, the majority of property values in the City of Jackson have increased in value greater than the Consumer Price Index (CPI). However, many neighborhoods are now experiencing a decline in the market value. The 1994 constitutional amendment known as “Proposal A” requires that the taxable value increase by the CPI, however, it cannot exceed the assessed value.

Some property owners have a significant difference in the amount of their assessed values and taxable values. Assessed value represents 50% of the estimated property value. Taxable value is a mathematical formula that is based on the preceding year's taxable value increased by the CPI. The CPI is determined for the entire state and applied by each municipality. Taxable value may also increase for physical additions and decrease for physical losses.

The year after you purchase your home or lot, the taxable value is "uncapped" and becomes the same amount as the assessed value for that year only. Each year thereafter, the taxable value is adjusted by the IRM in the same manner as described above.

Proposal A mandates that the taxable value must be adjusted each year by the CPI. The assessed value is adjusted each year based on sales studies. Sales studies are based primarily on bona fide sales of similar homes in similar areas. The sales analysis may indicate that the market value should increase, decrease, or stay the same.

Delinquent taxes accrue penalties and interest above the original amount levied by the City of Jackson and are billed and collected by the Jackson County Treasurer 120 W Michigan Ave 517-788-4418 Jackson County Website

Every year, you receive an assessment notice indicating changes in the assessed value and the taxable value of your property. The assessed value represents 50 percent of the estimated market value of your property. The taxable value indicates how much of that value you will pay taxes on. Click the following link for more information Understanding the Assessment Notice

To apply for a conditional rescission, the owner must submit a Conditional Rescission of Principal Residence Exemption (PRE) (Form 4640) to the assessor for the city or township in which the property is located on or before May 1 of the first year of the claim. Form 4640 can be found at the Michigan Taxes resource, or obtained from your local assessor. For example, to qualify for a PRE in 2009 under a conditional rescission, the form must be submitted on or before May 1, 2009.

An owner may receive the PRE on the previous principal residence for up to 3 years if the property is not occupied, is for sale, is not leased, and is not used for any business or commercial purpose. The owner must annually submit Form 4640 on or before December 31 to verify to the assessor that the property for which the PRE is retained is not occupied, is for sale, is not leased, and is not used for any business or commercial purpose. For example, if an owner received a PRE in 2008 by submitting Form 4640, he or she would have to submit another Form 4640 by December 31, 2008, to qualify for a PRE in 2009.

The owner may receive a PRE for the 2008 tax year if Form 4640 is submitted by May 1, 2008, and the property is not occupied, is for sale, is not leased, and is not used for any business or commercial purpose. (Also see question 2, above.) If the assessor determines the property qualifies for a PRE under a conditional rescission, the assessor would put the PRE back on the tax roll for the 2008 tax year the same as if an affidavit is filed for a new PRE.

The owner may receive a PRE for the 2009 tax year if the Form 4640 is submitted by May 1, 2009, and the conditional rescission requirements are met. If the assessor determines the property qualifies for a PRE under a conditional rescission, the assessor would put the PRE back on the tax roll for the 2009 tax year the same as if an affidavit is filed for a new PRE.

The 60% that qualified for a PRE: Must not be occupied must be for sale, must not be leased, and must not be used for business or commercial purposes. The property would qualify only for the 60%. Public Act 96 of 2008 states that the “owner may retain an exemption for not more than 3 tax years on property previously exempt as his or her principal residence...” (emphasis added). Therefore, a taxpayer would be able to retain the 60% if all other requirements are met. In addition, if a taxpayer is receiving 100% PRE and then rents out 60%, he or she would not qualify for a conditional rescission since he or she is not retaining the 100% exemption previously exempt as his or her principal residence.

The Board of Review has no authority with regard to a conditional rescission and cannot institute a conditional rescission on behalf of an owner if a deadline is missed or for previous tax years. Specific deadlines were included in the statutory language which did not address missed deadlines in Section 19 of MCL 211.7cc. Section 19 specifically states, “An owner who owned and occupied a principal residence on May 1 for which the exemption was not on the tax roll may file an appeal...” The inherent nature of a conditional rescission does not meet the requirements of Section 19 since the property is not occupied by the owner.

Only the owner who previously occupied the property as his or her principal residence qualifies for the conditional rescission. Companies such as a bank do no qualify for a PRE regardless of the situation.

No. The property must be for sale. It may also be available for lease, but once the property is leased, it does not qualify. If a property is receiving a PRE under a conditional rescission, the local tax collecting unit shall deny the conditional rescission effective on December 31 of the year immediately preceding the year in which the property is leased. For example, if a person is receiving a PRE in 2008 under a conditional rescission and then leases the property in September 2008, the conditional rescission shall be denied effective December 31, 2007, resulting in the PRE being removed for the 2008 tax year.

No. In order to qualify, the owner of the property must be eligible for, and claim, an exemption for his or her current principal residence and have occupied the previously exempted property as his or her principal residence. A deceased person cannot be eligible for and claim an exemption on a current principal residence. In addition, if the beneficiaries did not occupy the previously exempted property as their principal residence, they would not qualify for a PRE under a conditional rescission.

Yes. As the statute states, the “...owner may retain an exemption...on property previously exempt as his or her principal residence...” (emphasis added). However, the contiguous parcel must not be occupied, must be for sale, must not be leased, and must not be used for any business or commercial purpose.

Form 4640 must be submitted to the Michigan Department of Treasury on a quarterly basis, or the same time as when other PRE related forms are sent in. It is recommended that the assessor keep a copy of each Form 4640 for comparison during the annual renewal of the conditional rescission.

The owner(s) is certifying the information on the form upon signing the form. However, an assessor has the responsibility to do due diligence to verify the conditional rescission requirements are met as when any other PRE related form is submitted

A property owner who had the PRE on the prior principal residence denied or removed by an Assessor, County Treasurer, the Department of Treasury, Board of Review, or Michigan Tax Tribunal (MTT), is not eligible for a conditional rescission and the Board of Review does not have authority to hear an appeal. However, a property owner who voluntarily rescinded the exemption of the prior principal residence within 90 days of changing residences, as required by statute, may be eligible for a conditional rescission.

The Veterans’ Administration defines a service connected disability as a disability related to an injury or disease that developed during, or was aggravated while on active duty or active duty for training (Summary of VA Benefits for Disabled Veterans). The Veterans Administration Schedule for Rating Disabilities is used to assess the medical conditions and illnesses incurred or aggravated during the veteran's military service and percentage rating from 0% to 100% is assigned based on the severity of the disability.

Individuals filing the affidavit for the exemption under criteria must provide a copy of the letter from the Veterans’ Administration indicating they have a 100% service connected disability and are entitled to receive benefits.

Note: The act does not require the disabled veteran to have already received the benefit, it only requires that they have been determined to be permanently and totally disabled as a result of military service and entitled to veterans’ benefits at the 100% rate.

The Veterans’ Administration provides veterans with certain permanent and total service - connected disabilities financial assistance to purchase or construct an adapted home or modify an existing home to accommodate a disability. There are two grant programs:

Specially Adapted Housing Grant (SAH)

Special Housing Adaptation Grant (SHA)

This information is per the U.S. Department of Veterans Affairs Housing Grants for Disabled Veterans.

The State Tax Commission has determined that receipt of either grant would qualify an individual for the exemption under criteria b). Individuals filing the affidavit for the exemption under criteria b) must provide a copy of the certificate from the Veterans' Administration indicating they are receiving or have received pecuniary assistance due to disability for specially adapted housing.

Individual unemployability is part of the Veterans’ Administration disability compensation program. Under this program, veterans may receive compensation at the 100% rate even though their service connected disability is not rated at 100%. [Veteran’s Affairs Individual Unemployability Fact Sheet ] In order to be eligible, a veteran must prove they are unable to maintain substantially gainful employment as a result of their service connected disability. In addition they must have one service connected disability rated at 60% or more or 2 or more service connected disabilities with at least one rated at 40% or more with a combined rating of 70% or more. Individuals filing the affidavit for the exemption under criteria c) must provide a copy of the letter from the Veterans’ Administration indicating they are individually unemployable.

No, there is no asset test and/or means test to determine eligibility. In order to be eligible, the disabled veteran must meet the requirements ofPublic Act 161 of 2013 regardless of their income or the value of their home.

Call the Engineering Division at 517-788-4160 and tell the engineering assistant the specific intersection and why you believe traffic control is needed. The request will be investigated and you will receive a response. Some intersections are on Michigan Department of Transportation (MDOT) streets. If this is the case, your request will be forwarded to MDOT. Any change in intersection traffic control needs to be approved by City Council.

Yes, most of the time. Access is provided for local traffic to get to their homes or businesses and get into their driveways. When a curb is reconstructed, access to drives is not possible for several days while the concrete hardens.

More and more intersections with traffic signals are being installed with vehicle detection loops. When you pull up to a traffic signal that has a vehicle detection loop, you must actuate the loop by stopping on the stop bar. To learn more, visit the Vehicle Detection Loops page.

Contact the Engineering Division at 517-788-4160 to see if the street is scheduled for construction within the next few years. If it is not scheduled for reconstruction, the resident can obtain a petition from the City Clerk's Office.

According to City Ordinance, petitions signed by at least 50% of property owners can initiate public improvements such as street construction. If ordered for construction, property owners would be assessed for their share of the construction cost.

If the alley belongs to the city, there is the possibility that it can be paved. The resident must obtain a petition from the City Clerk's Office.

According to City Ordinance, public improvements such as street construction can be initiated by petitions signed by at least 50% of property owners. If ordered for construction, property owners would be assessed for their share of the construction cost.

Construction in the right-of-way that could present a hazard to traffic or interfere with maintenance or construction activities is not permitted. A revocable license may be issued for pre-existing or unusual conditions. View the Right-of-Way Permit page for more information.

Metal signs are sold for scrap. Most removed signs are available to city residents at no charge. Stop and yield signs are not available. Call the Public Works Department at 517-788-4170 to request a sign. If an city employee is seen taking down or putting up signs, feel free to ask them about signs.

Go to the City Clerk's Office located on the 1st floor of City Hall to fill out an appeal. Your appeal will be sent to the parking manager who will review your dispute and provide a response in writing. You may also mail a letter of explanation to the City Clerk's Office at the address noted on the ticket.

The city right-of-way is generally the area from the home side of the sidewalk to the street. A permit is required to have any work performed in this area. Permits are free and can be obtained from the Engineering Division. It only takes a few minutes to fill out the form. An engineering technician will review the permit and complete the form as necessary. View the Right-of-Way Permit page for more information.

You must obtain a permit to park in the park deck between the hours of 8 a.m. - 3 p.m. After 3 p.m., the entrance arms of the decks are up and visitor parking is allowed. At this time, only a few permits are still available. Please call the City Clerk's Office at 517-788-4025.

Use the "Pay to Park" lot #3 off Cortland Street. Put $2 in the slot of the pay station that corresponds to the number of the parking spaces you are in. Park all day if you wish.

Visit the City Clerk's Office on the 1st floor of City Hall and obtain a daily permit. There is a $4 fee per day for this. Place the permit in the appropriate location in your vehicle and enjoy your day.

If you wish to pay your fine while still in the downtown area during business hours, you can go to the City Clerk's Office. You can also mail payment to the address noted on the ticket. If you wish to make a payment after hours, there is a drop box located near the entrance to City Hall at: 161 W. Michigan Avenue Jackson, MI 49201. Tickets may also be paid online through Eservices (here).

Handicapped parking is not put on the roadways because of the extra width required for the handicapped parking space. Handicapped parking in parking lots is the responsibility of the parking lot owner. If you need further information, call the Engineering Division at 517-788-4160 and the engineering assistant will help you.

A technician will look at your property to determine if adequate space is available. A permit will be required. Criteria for drive locations are regulated by City Ordinance. If a curb cut is necessary, the technician will advise as to how to get this done.

It works. Throughout the country, dramatic decreases in burglary and related offenses are reported by law enforcement professionals in communities with active watch programs.

Today’s transient society produces communities that are less personal. Many families have 2 working parents and children involved in many activities that keep them away from home. An empty house in a neighborhood where none of the neighbors know the owner is a primary target for burglary.

Neighborhood Watch also helps build pride and serves as a springboard for efforts that address other community concerns such as recreation for youth, childcare, and affordable housing.

Any community resident can join – young and old, single and married, renter and homeowner. Even the busiest of people can belong to a Neighborhood Watch; they too can keep an eye out for neighbors as they come and go.

A Neighborhood Watch is neighbors helping neighbors. They are extra eyes and ears for reporting crime and helping neighbors. Members meet their neighbors, learn how to make their homes more secure, watch out for each other and the neighborhood, and report activity that raises their suspicions to the Jackson Police Department.

Community Meetings - These should be set up on a regular basis such as bimonthly, monthly, or 6 times a year.

Communications - These can be as simple as a weekly flier posted on community announcement boards to a newsletter that updates neighbors on the progress of the program to a neighborhood electronic bulletin board.

Special Events - These are crucial to keep the program going and growing. Host talks or seminars that focus on current issues such as hate or bias motivated violence, crime and schools, teenage alcohol and other drug abuse, or domestic violence. Adopt a park or school playground and paint over graffiti. Sponsor a block party, holiday dinner, or volleyball or softball game that will provide neighbors a chance to get to know each other.

Other Aspects of Community Safety - For instance, start a block parent program to help children in emergency situations.

More and more intersections with traffic signals are being installed with vehicle detection loops. When you pull up to a traffic signal that has a vehicle detection loop, you must actuate the loop by stopping on the stop bar. To learn more, visit the Vehicle Detection Loops page.

Typically, no. However, under unusual and controlled conditions we may accept it. Please call the Wastewater Treatment Plant at 517-788-4075, and ask for the IPP chemist or the plant superintendent for clarification.

We treat wastewater from residential, commercial, and industrial users in our service area. The service area serves the City of Jackson, State Prison of Southern Michigan, parts of Blackman, Summit, Spring Arbor / Sandstone, and Napoleon townships. Approximately 80,000 people are served by the wastewater treatment plant.

The wastewater treatment plant receives about 12 million gallons per day or 15 million gallons per month. Presently the wastewater treatment plant can treat 18.8 million gallons per day.

The activated sludge treatment process removes pollutants from the wastewater that is received. As part of the treatment process, the plant produces biosolids. The biosolids are treated and recycled onto area farm fields as a soil enhancement and fertilizer or it is disposed of at the county landfill. Approximately 3 million gallons are placed on area farm fields annually and about 2,000 cubic yards per year are disposed of at a county designated landfill.

The city’s on-site and contract laboratory personnel perform multiple chemical tests on the influent (the incoming wastewater), on the treatment processes throughout the plant, and on the effluent (the plant discharge water). Our laboratory personnel also monitor and sample the influent flow from our township customers.